62 chapters · 2,087 sections in this title.
N.J.S.A. 54:44-1 When tax due and payable; penalties; exception
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54:44-1. When tax due and payable; penalties; exception The taxes imposed by this subtitle shall be due and payable at the time of the first sale or delivery, as the case may be, in this State. In case the tax so imposed has not been paid or secured by the person making the sale …
N.J.S.A. 54:44-2 Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness
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54:44-2. Tax a debt; proceedings to recover; preferred in insolvency; certificate of indebtedness The taxes imposed by this subtitle and interest and penalties thereon from the time the same shall be due and payable until the same be paid shall be a personal debt due from the tax…
N.J.S.A. 54:44-2.1 Additional or alternative remedy for enforcement of lien; warrant by Commissioner; procedure
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54:44-2.1. Additional or alternative remedy for enforcement of lien; warrant by Commissioner; procedure To enforce the lien created by section 54:44-2 of the Revised Statutes and as an additional remedy, or an alternative to the remedy provided in section 54:44-3 of the Revised S…
N.J.S.A. 54:44-3 Certification of debt; judgment; docket; procedure thereon
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54:44-3. Certification of debt; judgment; docket; procedure thereon 54:44-3. As an additional or alternative remedy, the director may issue a certificate to the Clerk of the Superior Court that any person is indebted under this subtitle in an amount named in the certificate and t…